GST NEWS BULLETIN
Notice is mandatory for physical verification of place of business under Rule 25 of the CGST
Rules, 2017
The Hon’ble Delhi High Court (“the High Court”) in the case of M/s. Bimal Kothari v. Assistant
Commissioner (DSGST) & Ors. dated November 01, 2022, held that cancellation of GST registration
is not sustainable when no notice was serviced upon the registered person for conducting
physical verification
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GST registration was restored which was cancelled without due service of Show Cause Notice
The Hon’ble Kerala High Court (“the High Court”) in the case of Western offshore & marine
projects Pvt. Ltd. v. State Tax Officer [WP (C) No. 29765 of 2022 dated November 11, 2022] set
aside the order cancelling Goods and Service Tax (“GST”) Registration of M/s Western Offshore &
Marine
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